Chapter 4 Account Structure

Chapter 4 - The Account Structure
Section 401 - The Goal - Required Financial Reports

401.01
401.02
401.03
401.04
401.05
General-use Financial Reports

Reports for Single Funds
Asset and Liability Schedules
Financial Activity Schedules
Statement of Cash Flows
Section 402 - Account Structure Definitions

402.01
402.02
402.03
402.04
402.05
402.06
Rationale for Structure

Essential Segments
Funds
Functions
Restrictions
Objects
Section 403 - Account Structure Detail

403.01
403.02
403.03
403.04
Account Relationships
Activity Details
Selection of Software
Segments Illustrated
Appendix 4A - Framework for Required Account Structure

Appendix 4B - Account Structure for Users of SunPlus Software
Appendix 4C - Sample Chart of Accounts for Users of Other Software
SDA Accounting Manual - October 2008
Section 401 - The Goal - Required Financial Reports

401.01 General-use Financial Reports - T he account structure must ultimately support preparation of the
req uired financial statements. T his includes combining all funds of an organiz ation that uses fund accounting, and
consolidating or combining affiliated organiz ations when appropriate. T he req uired statements consist of a statement
of financial position, statement of financial activity, statement of changes in net assets, and statement of cash flows.
For organiz ations that use fund accounting, these statements will generally display the funds in columns, as illustrated
in the Appendices for the different types of organiz ations. U sually, there will be columns with comparative totals for
the organiz ation as a whole for the current and prior years.
401.02 Reports for Sing le Funds - As building block s for the general-use statements, the account structure must
support the preparation of the same four statements (statement of financial position, statement of financial activity,
statement of changes in net assets, and statement of cash flows) for each fund that is used. It should support the
preparation of detail schedules for each line item in those financial statements. It should also be able to generate the
ex panded detail of operating fund activity illustrated by N ote 18 in Appendix 17 A.05. Further, as an optional report,
the system should be able to generate a schedule of activity by both object and function, as illustrated in Appendix
17 E.07 .
401.03 Asset and L iab ility Schedules - T he statement of financial position normally contains a line for each
specific type of asset, liability, and net assets. Subtotals and totals are calculated for major groups of accounts. T o
support this data, the account structure should provide for preparation of schedules listing the individual accounts and
balances that mak e up each total or sub-total. Although it should have the capability of producing schedules for all
assets and liabilities, the system should have the flex ibility to allow management to produce only selected schedules,
based on the needs of management and the governing committee.
401.04 Financial Activ ity Schedules - T he statement of financial activity contains a line for each category of
revenue, each type of ex pense, and each gain, loss, or transfer category. U nless country-specific standards req uire
a specific presentation, denominational entities can choose whether to present ex penses by object or by function.
Each schedule of financial activity by object should indicate which fund or function it relates to. T he system should
be able to produce a schedule of financial activity for each function, which would list the accounts and balances that
mak e up the beginning balance, revenue, ex pense, gain, loss, transfers, and ending balance for that function.
T he connection between these schedules for individual functions and the overall statement of financial activity is
reflected in the statement of changes in net assets. T o support these various types of reports, every account in the
account structure must be link ed in some manner to an object as well as to a function.
401.05 Statement of Cash Flows - T he statement of cash flows is an analytical tool that focuses on receipts and
payments of cash and cash eq uivalents. B ecause it presents data that is calculated or tak en from the other financial
statements, it is not generated solely from the account structure.
Section 402 - Account Structure Definitions
402.01 Rationale for Structure - B ecause the financial statements are compiled from the accounting ledger, the
account structure must be organiz ed in a manner that identifies and arranges the accounts to correspond to the
req uired financial statements. T o allow a variety of reports to be generated for management and general use, the
denomination has adopted a four-segment account structure. To ensure comparab ility , this four-seg ment account
structure is to b e used b y all entities.
402.02 E ssential Seg ments - T he four essential segments of the account structure are: Funds, Functions,
Restrictions, and Objects. T his M anual recogniz es that various accounting software may arrange the account
structure segments in different ways for data input and report generation. For ex ample, the SunP lus software
configured and recommended by the GC starts with the Object (called the Class Code) and uses analysis codes to
designate the fund, function, and restriction segments. Other software may use a different approach, such as entering
segment numbers as part of one overall account number. U nder that approach, the segments of the account number
would usually be arranged in seq uence by Fund, Function, Restriction, and Object. Reg ardless of the software used
to produce the financial reports, the account structure must incorporate this four-seg ment approach.
402.03 Funds - Funds are large groups of accounts that have all the necessary elements of a self balancing
ledger; assets, liabilities, net assets, revenue, and ex penses. Regardless of how many funds are used, each one must
follow the principle of being a self-balancing ledger. Some k inds of organiz ations use only one fund, while others use
a number of funds within the concept of fund accounting (see Section 205.01). For each fund, the account structure
should allow the entity to produce financial reports and supporting schedules as described in Chapter 7 . For entities
with multiple funds, the account structure should be applied uniformly, so that they can easily generate the general-use
financial statements described in Chapter 6. For entities that have only a single fund, the accounting software may
provide for omitting the fund segment.
402.04 Functions - Functions are groups of accounts that identify and help analyz e the financial activity for a
specific department, program, or cost center. Functions encompass the activity of committee-allocated funds as well
as unallocated funds and other groupings of activity as desired. Each function will contain related accounts for
beginning balance, revenue, ex penses, and if applicable, transfers, which will allow the system to calculate each
functions ending balance. T he account structure should allow the entity to produce a schedule of financial activity for
each function, as described in Chapter 7 . Functions are grouped into categories that relate to specific line items in
the statement of financial activity. Functions may be added as needed, but must conform to the categories specified
in the req uired financial statements for each type of organiz ation.
402.05 Restrictions - T he restriction segment identifies specific purposes for financial activity and related net
asset accounts. T he restriction segment indicates the account is either tithe, non-tithe, or donor-restricted. (See
Section 202.04 regarding the distinction between donor-restricted and committee-allocated resources.) For asset and
liability accounts, the accounting software can either omit the restriction segment or use a z ero to designate such
accounts. See Chapters 6 and 15 for further discussion about how to identify these characteristics.
402.06 Ob jects - Objects are a means of identifying specific assets, liabilities, balances, income, ex penses,
gains, losses, and transfers regardless of the fund or function they relate to. Objects may be divided into general,
specific, and sub-classifications, as necessary. T he numbering of the objects has been designed to sort accounts and
produce financial reports in the req uired formats. B y their nature, similar objects will be repeated across different
functions and funds. T o prepare computer-generated reports, the object number will be either the least significant or
the most significant segment to be sorted, depending on the report desired.
T he object segment uses a minimum of 3 digits, but can be ex panded as needed. For accounts lik e cash,
investments, and receivables (if a subsidiary ledger is not used), the number would be ex panded to provide ledger
accounts for each actual account within the various categories. For ex ample, if the entity held fewer than ten bank
check ing accounts, object 102 could be ex panded into a range of numbers from 1021 to 1029 for the bank accounts.
On the other hand, if the entity held more than 100 accounts of a particular type, they would probably use at least 6
digits for each object number. For ex ample, if the entity held investments in a large number of time deposits, object
113 could be ex panded into a range of numbers from 113001 to 1139 9 9 for long-term time deposits.
Section 403 - Account Structure Detail
403.01 Account Relationships - T he number assigned to any account will determine where the balance for that
account will appear in the financial reports. Different segments of the number will determine which account balances
will be grouped together and totaled for different levels of reporting. For this reason it is important to understand which
reports are desired at each level of reporting and how they build on and reconcile to each other. Every employee who
is involved in the accounting process should have access to a printed copy of the account structure for the
organiz ation, listing every account and its intended purpose.
403.02 Activ ity Details - Financial activity is reported by either object or function, depending on the report being
produced. T his means the accounting software must be able to sort and retrieve data on both paths (objects and
functions). T he sort seq uence for production of an account listing, a trial balance, general ledger detail, and supporting
schedules for financial activity would typically be: Fund; Function; Restriction; Object. T he sort seq uence for
production of the financial statements, and supporting schedules for assets and liabilities, however, would typically
be: Object; Fund; Function; Restriction.

403.03 Selection of Software T o encourage uniformity and comparability, the denomination has modified a
software application (k nown as SunP lus) to implement this account structure, and has made that software available
to all denominational entities. Although organiz ations can choose to obtain other accounting software, the GC
recommends the use of SunP lus.
403.04 Seg ments Illustrated - T he following outline defines the four segments of the account structure. Also,
for organiz ations that use accounting software other than SunP lus, it illustrates how the segments might be
represented by an account number. As indicated in Section 402.02, various accounting software can arrange these
segments in different ways, but the software must provide for each segment.
12.12345.1.123456
Account numb er; consisting of four segments, with the segments separated by a hyphen,
period, or similar character. Each individual account will have a separate uniq ue number.
12.x x x x x .x .x x x x x x
Fund; 2 digits, to separate the respective self-balancing groups of accounts. T his segment
can be omitted for entities that are not req uired to use fund accounting.
x x .12345.x .x x x x x x
Function; minimum of 2 digits, ex pandable as necessary; numbered in seq uence to group

accounts according to allocated fund, department, program and support functions, or other
criteria. N umbered so that similar functions within different funds can be combined on the
same line on the financial statements.
x x .x x x x x .1.x x x x x x
Restriction; 1 digit req uired, to indicate whether financial activity and net asset accounts are
restricted for the use of any particular purpose.
x x .x x x x x .x .123456
Ob ject; minimum of 3 digits, ex pandable as necessary; identifying the specific account.

N umbered so that similar objects within different functions can be regrouped to provide
object totals for the organiz ation as a whole.
T he Appendices on the following pages describe this account structure in greater detail. Appendix 4A illustrates
the framework for the req uired account structure and the minimum level of account segments and categories
necessary to produce the req uired financial statements. Appendix 4B describes the way in which SunP lus, the
accounting software recommended by the GC, implements the four-segment account structure. Appendix 4C is a
sample chart of accounts that illustrates the ranges of account numbers that might be used, but is not intended to
include every possible account. It is recommended that groupings of subsidiary or related accounts be alphabetiz ed
to facilitate accounting. T o avoid potentially misleading or incorrect financial statements, the selected ranges of
numbers must conform to the req uired account structure framework .
Appendix 4A - Framework for Required Account Structure

T his appendix illustrates the minimum structure necessary to produce the financial statements req uired by this M anual.
It is understood that SunP lus and similar software may not use the full-segment account number, but will maintain the
indicated account structure and category relationships. It is also ex pected that accounting software that does use a
full-segment account number will apply the following illustration as the req uired minimum account numbering. As long
as this minimum req uired structure is used, accounting software can incorporate any detail or process that
accomplishes the financial reporting objectives of this M anual.
12.12345.1.123456 Account number consisting of four segments,
with function and object numbers ex pandable as necessary
12.x x x x x .x .x x x x x x Fund (Operating, P lant, Endowment, Annuity, etc.)
x x .12345.x .x x x x x x Function (U nallocated and Committee-Allocated P rograms or Departments)
x x .x x x x x .1.x x x x x x Restriction (T ithe, N on-tithe, and Donor-Restricted)
x x .x x x x x .x .123456 Ob ject (check ing account, account payable, revenue, employee salary, etc.)
M inimum Account Seg ments and Categ ories
Fund Seg ment (Self-b alancing set of accounts separated for manag ement purposes) (2 dig its)
1x
2x
3x
4x
5x
6x
7x
8x
9x
Operating Fund(s) (For organiz ations that use fund accounting)

Plant Funds
(reserv ed for future use)
E ndowment Funds
(reserv ed for future use)
Demand Funds
Charitab le Gift Annuities
Charitab le Remainder Trusts
Retirement Funds
Function Seg ment (Identifies areas of activ ity or specific purpose) (minimum 2 dig its, expandab le)
0x
01
02
Undesig nated (U nallocated - not yet designated for a Specific P urpose)

Unallocated Tithe
Unallocated N on-Tithe
1x-9 x
Desig nated (Allocated - Specific P urposes - Areas of Activity)
1x
11
12
13
14
15
18
3x
32
34
35
36
39
4x
41
42
7x
73
75
8x
Prog ram Serv ices (Operating )

Church and E v ang elistic Prog rams
E ducation Prog rams
Pub lishing Prog rams
M edical and H ealth Prog rams
H umanitarian Prog rams
Other Prog rams
General Supporting Serv ices (Operating )
Conv entions and M eeting s
E mploy ee H ospital and H ealth Benefit Prog rams
E mploy ee Defined Benefit Retirement Plan Contrib utions
Fund-Raising
General Administration
Auxiliary Operations
Conference Auxiliary Operations
E ducational Auxiliary Operations
Conting encies (Operating )
Inv estments V alue Fluctuation Allocated Fund
Currency E xchang e Fluctuation Allocated Fund
Independent Operations
Appendix 4A - Framework for Required Account Structure (continued)

Function Seg ment (continued)
9x
90
91
92
93
94
95
96
97
98
N on-Operating Functions
Inv estment in Plant Function
Unexpended Plant Capital Functions
Pooled Inv estment Functions
Gift Annuities Functions
E ndowment Functions
Ag ency Functions
Rev olv ing L oan Fund Functions
Irrev ocab le Trusts
Rev ocab le Trusts
Restriction Seg ment (Identifies restriction on financial activ ity and net asset accounts) (1 dig it)
0
1
2
7
9
Assets and L iab ilities (Asset and liability accounts use z ero as a default)
Tithe (Q uasi-restricted)
N on-tithe (U nrestricted)
Temporarily Restricted (Donor Restricted for P rograms or Departments)
Permanently Restricted (Donor Restricted Endowments or Similar)
Ob ject Seg ment (description of the actual account) (minimum 3 dig its, expandab le)
ASSE TS
1xx
10x
11x
119
120
13x
14x
15 x
16 x
17 x
18 x
19 x
2xx
20x
240
25 0
25 9
28 0
29 0
Current Assets
Cash and Cash E quiv alents
Inv estments
Unrealiz ed Appreciation (Decline) in Fair V alue
Remittances Receiv ab le (Tithe and Offering s)
Accounts Receiv ab le (current)
Accrued Receiv ab les
N otes and L oans Receiv ab le (current)
Inv entories
Prepaid E xpenses
Other Assets (current)
Inter-Fund Receiv ab les (current)
L ong -term Assets
Plant Assets (cost and accumulated depreciation accounts)
Accounts Receiv ab le (long -term)
N otes and L oans Receiv ab le (long -term)
Allowance for Uncollectib le N otes and L oans
Other L ong -term Assets
Inter-Fund Receiv ab les (long -term)
L IABIL ITIE S
3xx
320
33x
34x
35 x
36 x
37 x
38 x
39 x
Current L iab ilities

Remittances Pay ab le (Tithe and Offering s)
Accounts Pay ab le
Accrued Pay ab les
N otes and L oans Pay ab le (current)
Offering Funds and Ag ency Accounts
Deferred Rev enue
Other Current L iab ilities
Inter-Fund Pay ab les (current)

Ob ject Seg ment (continued)
4xx
44x
45 x
48 x
49 x
L ong -term L iab ilities

L eases Pay ab le
N otes and L oans Pay ab le (long -term)
Other L ong -term L iab ilities
Inter-Fund Pay ab les (long -term)
N E T ASSE TS
5 xx
5 1x
55x
59x
N et Assets
Prior Y ear Adjustment
Principal Corpus
Suspense (U sed only for importing data)
RE V E N UE
6 xx-7 xx
6 0x
6 1x
6 20
6 3x
65x
66x
67x
7 1x
7 11
7 12
7 15
7 3x
7 4x
75x
76x
77x
78x
781
790
Rev enue and Increases
N et Sales (including gross sales and cost of goods sold)

Tithe (including gross tithe and percentages passed on)
Academic Tuition
N on-tithe Offering s and Donations
Appropriations and Sub sidies Receiv ed from SDA Org aniz ations
Sub sidies and Grants Receiv ed from N on-SDA Org aniz ations
Direct Operating Income
Inv estment Income
Inv estment E arning s [ex pandable]
Realiz ed Gain on Sale of Inv estments
Unrealiz ed Gain in Fair V alue of Inv estments
Irrev ocab le Split-Interest Ag reements Additions
E ndowment Additions
Currency Fluctuation Gains
Additions to Unexpended Plant Assets
Additions to Inv estment in Plant Assets
Other Income
Retirement Plan Contrib ution Income
Restricted Income Released
E X PE N DITURE S
8 xx-9 xx
8 0x
8 1x
8 11
8 12
8 2x
8 3x
8 4x
850
86x
87x
88x
89x
9 0x
E xpenses and Deductions
Adv ertising and Selling E xpenses

E mploy ee Related E xpenses
Salary and Allowances
Contrib utions M ade To Retirement Plans
Trav el E xpenses
Appropriations M ade to SDA Org aniz ations
Student Grants and Scholarships
Other Appropriations M ade
Prog ram Specific E xpenses
Administrativ e E xpense
Office E xpenses
General E xpenses
Plant Operation and M aintenance

Ob ject Seg ment (continued)
9 1x
9 12
9 15
9 3x
9 4x
95x
96x
97x
98x
981
Inv estment Deductions

Realiz ed L oss on Sale of Inv estments
Unrealiz ed L oss in Fair V alue of Inv estments
Irrev ocab le Split-Interest Ag reements Deductions
E ndowment Deductions
Currency Fluctuation L osses
Deductions from Unexpended Plant Assets
Deductions from Inv estment in Plant Assets
Other E xpenses
Retirement Plan Benefit Pay ments
TRAN SFE RS
99x
Transfers
Appendix 4B - Account Structure for Users of SunPlus Software

T he SunP lus account structure consists of four essential segments, with function and object codes ex pandable as
necessary. T he account number consists of the Object segment; analysis codes are used to select or specify the
other three segments for each transaction being entered into the accounting system. SunP lus provides for additional
optional segments for use by management when desired to produce detailed information for management analysis.
T he four essential segments are:
Ob ject (check ing account, account payable, donation revenue, employee salary ex pense, etc.)
Fund (Operating, P lant, Endowment, Annuity, etc.)
Function (U nallocated and Committee-Allocated P rograms or Departments)
Restriction (T ithe, N on-tithe, and Donor-Restricted)
Ob ject Seg ment [called the Class Code] (description of the actual account)
(minimum 3 dig its required, expandab le as needed)
[see Section 402.06 for a discussion of how and when to expand the ob ject seg ment]
ASSE TS
1x x
100
101
102
103
104
105
106
107
108
109
110
111
1111
1112
1113
1114
1115
1116
1117
113
114
115
116
117
118
119
120
122
130
132
Current Assets
Cash and Cash E quiv alents
Cash on H and [ex pandable]
B ank and Check ing Accounts [ex pandable]
Savings and Interest-bearing Accounts [ex pandable]
T ime Deposits - due in 3 months or less [ex pandable]
M oney M ark et Accounts - due on demand [ex pandable]
Government B ills and B onds - due in 3 months or less [ex pandable]
Commercial P aper Accounts [ex pandable]
Other Cash Eq uivalents
Allowance for Government Currency Restrictions
Inv estments
General Conference U nitiz ed Funds
B ond Fund
Emerging M ark ets Fund
Income Fund
International Fund
Investment Fund
Large Cap Eq uity Fund
Small Cap Eq uity Fund
T ime Deposits - terms longer than 3 months [ex pandable]
M utual Funds [ex pandable]
Government B onds - terms longer than 3 months [ex pandable]
Corporate B onds [ex pandable]
Eq uity Securities [ex pandable]
Other Investments
U nrealiz ed Appreciation (Decline) in Fair V alue
[ex pandable to provide accounts related to each group of instruments, by type, such as unitiz ed
funds, mutual funds, bonds, stock s, etc.]
Remittances Receiv ab le (Tithe and Offering s)
R/R: SDA Organiz ations
Accounts Receiv ab le
T he M anual req uires a separate account to be established for each individual debtor, separated into
four basic groups by type of debtor.
A/R: SDA Organiz ations
For receivables from other SDA entities, SunP lus begins with the Organiz ation Identification N umber
for each entity, and then uses an analysis code to link to the specific receivable group.
Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

133
134
135
137
138
139
140
141
148
150
152
153
158
159
160
162
165
167
17 0
17 1
17 5
17 8
18 0
18 1
18 2
18 6
19 0
19 1
19 7
2x x
200
201
202
203
204
205
206
207
208
209
209 202
209 203
209 204
209 205
209 206
209 207
209 208
A/R: Employees
For receivables from employees, SunP lus begins with the letter E and uses a combination of the
first three letters of the specific employees last name along with the first letter of the first name for
the account number. T hen it uses an analysis code to link to the specific receivable group.
A/R: Students
For receivables from students, SunP lus begins with the letter S and uses a combination of the first
three letters of the specific students last name along with the first letter of the first name for the
account number. T hen it uses an analysis code to link to the specific receivable group.
A/R: Customers
For other receivables, SunP lus begins with the letter D and uses the same combination of letters
from the debtors name as with employees or students for the account number. T hen it uses an
analysis code to link to the specific receivable group.
N ot U sed by Sun (P laceholder for V endor A/P debit balances)
N ot U sed by Sun (Other Accounts Receivable)
Allowance for U ncollectible Accounts
Accrued Receiv ab les
Accrued Interest Receivable
Other Accrued Receivables
N otes and L oans Receiv ab le (current)
N /R: SDA Organiz ations (current)
N /R: Employees (current)
Other N otes Receivable (current)
Allowance for U ncollectible N otes and Loans (current)
Inv entories
M erchandise Inventory
Supplies Inventory
Livestock Inventory
Prepaid E xpenses
P repaid Insurance
P repaid T ax es
Other P repaid Ex penses
Other Assets (current)
Deposits (current)
Disposable Assets (current)
Investments H eld for Others (Asset)
Inter-Fund Receiv ab les (current)
Inter-Fund Accounts Receivable (current)
Inter-Fund Loans Receivable (current)
L ong -term Assets
Plant Assets (net b ook v alue)
Land
Land Improvements
B uildings and Fix tures
Residences
Furnishings and Eq uipment
V ehicles
Church and School P roperties (title held for local church)
Other P lant Assets
Accumulated Depreciation
Land Improvements
Residences
V ehicles
Church and School P roperties
Other P lant Assets

240
250
252
253
258
259
28 0
28 1
28 2
28 3
28 4
28 6
28 8
28 9
29 0
29 7
Accounts Receiv ab le (long -term)

N otes and L oans Receiv ab le (long -term)
Similar to accounts receivable, SunP lus uses analysis codes to link the object code to identifiers for
specific debtors.
N /R: SDA Organiz ations (long-term)
N /R: Employees (long-term)
Other N otes and Loans Receivable (long-term)
Allowance for U ncollectible N otes/Loans
Other L ong -term Assets
Long-term Deposits
Disposable Assets (long-term)
Life Insurance Cash Surrender V alue
U nconditional Irrevocable Agreements
Long-term Assets H eld For Others
Other Long-term Assets
Intangibles
Inter-Fund Receiv ab les (long -term)
Inter-Fund Loans Receivable (long-term)
L IABIL ITIE S
3x x
320
322
330
331
332
333
334
335
338
339
340
341
343
345
348
350
352
353
358
360
361
363
Current L iab ilities

Remittances Pay ab le (Tithe and Offering s)
R/P : SDA Organiz ations
Accounts Pay ab le
A/P : Creditors and V endors
Similar to receivables, the M anual req uires a separate account to be established for each individual
creditor. SunP lus begins with the letter C or V with the first three letters of the specific creditors
name. T hen it uses an analysis code to link to the specific payable group.
N ot U sed by SunP lus (P laceholder for SDA Organiz ations A/R credit balances)
N ot U sed by SunP lus (P laceholder for Employee A/R credit balances)
N ot U sed by SunP lus (P laceholder for Student A/R credit balances)
N ot U sed by SunP lus (P laceholder for Customer A/R credit balances)
N ot U sed by SunP lus (Other Accounts P ayable)
N ot U sed by SunP lus (P laceholder for B ank Overdraft balance)
Accrued Pay ab les
Accrued Interest P ayable
Accrued P ayroll
Accrued P ayroll T ax es
Other Accrued P ayables
N /P : SDA Organiz ations (current)
N /P : Employees (current)
Other N otes and Loans P ayable (current)
Offering Funds and Ag ency Accounts
Offering Funds Remittance Clearing
T he M anual req uires the system to be able to identify and report beginning balance, receipts,
disbursements, and ending balance for each church offering fund. SunP lus starts with the number
361, and then uses analysis codes to identify the transaction as either beginning balance, receipt, or
disbursement. It then calculates the ending balance.
Conference or Institution Agency Accounts
Similar to accounts payable, the M anual req uires a separate account for each provider or depositor
of agency funds. SunP lus starts with the number 363, and then uses analysis codes to link to an ID
code or name code for the provider who directs the use of the agency account.

364
368
37 0
37 1
37 2
37 3
38 0
38 1
38 6
39 0
39 1
39 7
4x x
440
441
450
452
453
458
48 0
48 1
48 4
48 5
48 6
49 0
49 7
Student B ank
Similar to receivables from students, the M anual req uires a separate account for each student bank
account. SunP lus starts with the number 364, and then uses analysis codes to link to the specific
students last name.
Other Agency Accounts
For other agency accounts, the M anual req uires a separate account for each provider. SunP lus starts
with the number 368 , and then uses analysis codes to link to ID codes for each provider.
Deferred Rev enue
Deferred Operating Income
Deferred Operating Donations
Deferred Capital Donations
Other Current L iab ilities
Deposits (current)
Investments H eld for Others (Liability)
Inter-Fund Accounts P ayable (current)
Inter-Fund Loans P ayable (current)
L ong -term L iab ilities
L eases Pay ab le
Capital Leases P ayable
N otes and L oans Pay ab le (long -term)
Similar to loans receivable, SunP lus uses analysis codes to link the object code to identifiers for
specific creditors.
N /P : SDA Organiz ations (long-term)
N /P : Employees (long-term)
Other N otes and Loans P ayable (long-term)
Other L ong -term L iab ilities
Deposits (long-term)
P resent V alue Liability Split-Interest Agreements
Liabilities to Residual B eneficiaries Split-Interest Agreements
Long-term Liabilities H eld For Others
Inter-Fund Pay ab les (long -term)
Inter-Fund Loans P ayable (long-term)
N E T ASSE TS
5x x
50
5000
5001
500100
51x
519
54x
541
546
55x
551
556
5561
5563
5565
59 0
59 9
N et Assets
Operating Fund B alance
Retirement Fund B alance
Regular Fund B alance
Fund B alance
P rior Y ear Adjustment
Ag ency /Demand
A/D Additions
A/D W ithdrawals
Principal Corpus
Revocable T rust Assets Received
Revocable T rust Distributions
M atured T rust Distributions
Revocable T rust Assets Returned
P ayments on B ehalf of T rustors
Suspense
Suspense -U sed only for importing data

RE V E N UE
6x x
600
601
603
610
611
612
616
617
619
620
630
631
632
633
634
635
638
650
651
654
657
658
660
666
668
67 0
67 1
67 2
67 3
67 31
67 32
67 33
67 4
67 5
67 6
67 7
67 8
7 10
7 11
7 12
7 15
7 20
7 22
7 24
7 26
7 30
7 31
7 32
7 35
7 36
7 37
Rev enue and Increases

N et Sales (including departmental sales)
Sales [ex pandable to provide individual accounts by sales product line]
Cost of Goods Sold [ex pandable to match sales detail by product line]
Tithe (N et)
Gross T ithe - Local Churches
Gross T ithe - Direct
T ithe P ercentages From Lower Denominational Entities
T ithe P ercentages T o H igher Denominational Entities
T ithe - N on-tithe Ex change
Academic Tuition
N on-tithe Offering s and Donations
W orld Offerings Received
Division Offerings Received
U nion Offerings Received
Conference Offerings Received
Local Church Offerings Received
N on-tithe Donations Received
Appropriations and Sub sidies Receiv ed from SDA Org aniz ations
T ithe Operating Appropriations Received
N on-tithe Operating appropriations Received
Capital Appropriations Received
Other Appropriations and Subsidies Received
Sub sidies and Grants Receiv ed from N on-SDA Org aniz ations
Government Appropriations Received
Other Appropriations Received from non-SDA Organiz ations
Direct Operating Income
Services Income
Incidental Department Sales
Fees Charged to Individuals
School Fees (other than tuition)
Campmeeting Fees
Y outh Camp Fees
Cost-sharing Charged to Church Schools
Finance Charge Income
Shipping and H andling Income
Rent Income
Other Direct Operating Income
Inv estment Income
Investment Earnings
Realiz ed Gain on Sale of Investments
U nrealiz ed Gain in Fair V alue of Investments
M atured Deferred Gifts
M atured W ills
M atured T rusts
M atured Annuities
Irrev ocab le Split-Interest Ag reements Additions
N ew Annuity Gift P ortion
Annuity Adjustment from P resent V alue
N ew Split-Interest Agreements
Additions to Split-Interest Agreements
Split Interest Agreement Adjustment from P resent V alue

7 40
7 41
7 45
7 50
7 51
7 52
7 55
7 60
7 61
7 62
7 62245
7 66
7 68
770
772
773
7 7 3225
774
776
778
7 7 8 225
780
781
7 8 11
7 8 12
7 8 13
7 8 14
7 8 15
7 8 16
7 8 17
782
785
787
788
790
N ew Endowments
Additions to Endowments
Currency Fluctuation Gains
General Currency Fluctuation Gains
Operating Appropriation Currency Fluctuation Gains
Capital Appropriation Currency Fluctuation Gains
Additions to Unexpended Plant Assets
Insurance P roceeds: P roperty Loss
P roceeds from Sale of P lant Assets
P SP A: Eq uipment
P roceeds From Loans
Other Additions to U nex pended P lant Assets
Additions to Inv estment in Plant Assets
Donated P lant Assets
V alue of P lant Assets P urchased
Assets Acq uired (25)
Church and School P roperties Added
Loan P rincipal Reductions
Other Additions to Investment in P lant Assets
Assets Sold N et Gain (25)
Other Income
Retirement P lan Contribution Income
DB P lan - T ithe-based Contribution Revenue, by entity
DB P lan - P ayroll-based Contribution Revenue, by entity
DB P lan - Contributions to Cover Retirement (Severance) Allowances
DB P lan - Contributions for Other T ypes of B enefits
DC P lan - Employer B asic Contribution Revenue
DC P lan - Employer M atching Contribution Revenue
DC P lan - Employee V oluntary Contribution Revenue
T he M anual req uires the system to record contribution revenue by type of contribution, and for
defined benefit plans, also by participating employer. SunP lus starts with the number for the type
of contribution, such as 7 8 11, then uses analysis codes to link to the ID code for the employer.
Gain on Sale of Other Assets
Ingathering Reversion
Donated Services
M iscellaneous Other Income
Restricted Income Released
E X PE N DITURE S
8xx
8 00
8 01
8 03
8 05
8 07
8 08
8 10
8 11
8 111
8 112
8 113
8 114
8 115
8 116
E xpenses and Deductions

Adv ertising and Selling E xpenses
Sales Commissions
B ad Debts Ex pense
Shipping and H andling Ex pense
Advertising and P romotion
Other Advertising and Selling Ex penses
E mploy ee Related E xpenses
B asic Salary and W age Ex pense
B asic Allowances
H ousing Allowance
Area T ravel and T elephone Allowance
Retirement (Severance) Allowance
B onuses, H oliday Gift, Farewell Gift

8 12
8 121
8 122
8 123
8 124
8 13
8 131
8 132
8 133
8 14
8 15
8 151
8 153
8 155
8 157
8 159
8 16
8 17
8 18
8 19
8 20
8 22
8 23
8 25
8 28
8 29
8 30
8 31
8 34
8 37
8 38
8 40
8 41
8 42
8 43
8 50
8 60
8 62
8 64
8 65
8 67
8 68
870
871
872
875
876
878
880
881
882
884
887
888
Contributions M ade T o Retirement P lans

T ithe P ercentage Contributions T o Defined B enefit P lans
(T ithe-based contributions due to all defined benefit plans, whether the plan is active or froz en)
P ayroll-based Contributions to Defined B enefit P lans
(P ayroll-based contributions due to all defined benefit plans, whether the plan is active or froz en)
Employer B asic Contributions to Defined Contribution P lans
Employer M atching Contributions to Defined Contribution P lans
Employee M oving Ex penses
M oving Allowance
M oving Reimbursement
Direct M oving Ex pense
Dependent Scholarship Ex penses
Employee Insurance Ex pense
Accident Insurance
Survivor Insurance
Long-term Disability Insurance
W ork ers Compensation Insurance
Other Insurance
H ealth Care Ex penses
Employee Related T ax es
Other Employee Related Ex penses
Employee Related Returns
Trav el E xpenses
Employee Regular T ravel
Employee Special T ravel
Recruitment T ravel
Other T ravel
Employee T ravel Ex pense Returns
Appropriations and Grants M ade to SDA Org aniz ations
T ithe Operating Appropriations M ade
N on-tithe Operating Appropriations M ade
Capital Appropriations M ade
Student Grants and Scholarships
Scholarships Charged to Donor-restricted or to Committee-allocated Funds
Scholarships Charged to Endowment Income Funds
Scholarships Charged to U ndesignated Resources
Prog ram Specific E xpenses
P ublic M eetings
P athfinder P rograms
Strategic P lanning
Y outh Camp P rograms
Other P rogram Ex penses
Administrativ e E xpense
Auditing Ex penses
Committees and M eetings Ex penses
Legal Ex pense
P ublic Relations
Other Administrative Ex pense
Office E xpenses
Office Supplies
P ostage and Shipping
P rinting and Copying
T elecommunications and Related
Other Office Ex penses

890
893
894
896
897
898
9 00
9 01
9 011
9 012
9 013
9 02
9 022
9 023
9 025
9 03
9 03202
9 03203
9 03204
9 03205
9 03206
9 03207
9 03208
9 04
9 05
9 06
9 07
9 07 1
9 07 2
9 08
9 08 4
9 08 5
9 10
9 11
9 12
9 15
9 30
9 31
9 32
9 35
9 37
9 40
9 41
9 50
9 51
9 52
9 55
9 60
9 62
9 64
9 68
970
976
977
978
General E xpenses
Information Systems, Services, and Support
Insurance, General and Liability
Finance Charge Ex pense
Interest Ex pense
Other General Ex penses
Plant Operation and M aintenance
Rental Ex pense
Land Rent
B uilding Rent
Eq uipment Rent
M aintenance and Repair
Land Improvement Repairs
B uilding Repairs
Eq uipment and V ehicle Repairs
Depreciation Ex pense
Land Improvements
Residences
V ehicles
Other P lant Assets
P roperty T ax es
P roperty Insurance (other than liability coverage)
V ehicle Ex pense
U tilities
Electricity - Gas - Fuel
W ater - Sewer
Other P lant Operation Ex penses
Grounds-k eeping Ex pense
J anitorial and Custodial Ex pense
Inv estment Deductions
Investment Ex pense
Realiz ed Loss on Sale of Investments
U nrealiz ed Loss in Fair V alue of Investments
Irrev ocab le Split-Interest Ag reements Deductions
Annuity Distributions
Split-Interest Agreements Adjustment to P resent V alue
P ayments to Income B eneficiaries
P ayments to Residual B eneficiaries
E ndowment Deductions
Endowment Distributions
Currency Fluctuation L osses
General Currency Fluctuation Losses
Operating Appropriation Currency Fluctuation Losses
Capital Appropriation Currency Fluctuation Losses
Deductions from Unexpended Plant Assets
Acq uisition P ayments
M ortgage Loan P rincipal P ayments
Other Deductions from U nex pended P lant Assets
Deductions from Inv estment in Plant Assets
N ew Loans Obtained
N et V alue of P lant Assets Sold
Other Deductions from Investment in P lant Assets

980
981
9 8 11
9 8 12
9 8 13
9 8 14
9 8 15
9 8 16
9 8 17
9 8 18
9 8 19
982
988
989
Other E xpenses
Retirement P lan B enefit P ayments
DB P lan - B asic Retirement P ension, by entity
DB P lan - Retirement Allowance (Severance B enefit), by entity
DB P lan - H ealth Care - Reimbursed Services, by entity
DB P lan - H ealth Care - Reimbursed P remiums (M edicare), by entity
DB P lan - H ealth Care - Supplemental (in lieu of reimbursed services)
DB P lan - Death or Funeral B enefit, by entity
DB P lan - Dependent T uition Assistance (Scholarship), by entity
DB P lan - Other M iscellaneous B enefits, by entity
DC P lan - Distribution of P articipant Account B alance
T he M anual req uires benefit payments to be recorded by type of benefit, and for defined benefit
plans, also by territory of each participating employer. SunP lus starts with the number for the
type of benefit, such as 9 8 11, then uses analysis codes to link to the ID code for the employer.
Loss on Sale of Other Assets
M iscellaneous Other Ex penses
Inter-department Contra-account
TRAN SFE RS
990
991
992
995
997
Transfers
Distributed Overhead
Internal T ithe Ex change
T ransfers T o and From Other Functions
T ransfers B etween Functions: T he M anual req uires the system to identify and accumulate transfers
received apart from transfers paid out, for each inter-function transfer account. SunP lus starts with
the number 9 9 5, and then adds the function code from the other function. It then uses analysis codes
to identify the item as either a receipt or disbursement.
T ransfers T o and From Other Funds
T ransfers B etween Funds: T he M anual req uires the system to identify and accumulate transfers
received apart from transfers paid out, for each inter-fund transfer account. SunP lus starts with the
number 9 9 7 , and then adds the fund code from the other fund. It then uses analysis codes to identify
the item as either a receipt or disbursement.
Appendix 4B - SunPlus Users - Fund Seg ment

Fund Seg ment (Self-b alancing set of accounts separated for manag ement purposes)
(2 dig its required)
1x Operating Fund(s) (For org aniz ations that use fund accounting )
(Req uired for all conferences/missions, for all colleges and universities, and for those secondary schools
that have endowment or special funds other than P lant.)
10
General Operating
(Fund code 10 will be identified as Conference Operating, College Operating, Academy Operating, etc.,
depending on the type of reporting entity.)
12
Corporation/Association Operating
(Fund code 12 will be used by only those entities that have a separately incorporated legal entity, apart
from an unincorporated operating entity.)
2x Plant Fund(s)
20
P roperty Fund
24
U nex pended P lant
25
Investment In P lant
27
Ex ternal P roperties - U sed by Other Entities
3x N ot Used
4x E ndowment Fund(s) (True / Term / Q uasi)
41
T rue Endowments
42
T erm Endowments
49
Q uasi-Endowments
5x Insurance Fund(s)
6x Demand Fund(s)
61
Agency and Demand
63
P ooled Investments
65
Revolving Loan Fund
7 x Charitab le Gift Annuities
71
Annuity
8 x Charitab le Remainder Trusts
81
Irrevocable T rusts
82
U nitrusts
88
Revocable T rusts
9 x Retirement Funds
91
Defined B enefit Retirement P lans
92
Defined Contribution Retirement P lans
Function Seg ment (Identifies areas of activ ity or specific purpose)

F or e ntitie s in th e U SA, w h e re G AAP re q uire s e x p e ns e s to b e re p orte d b y p rogram and s up p orting s e rv ice
functions , s e e th e illus trate d F unction lis ting in Ap p e nd ix 4 C .
For entities outside the USA, SunPlus has developed a Function Segment adapted to international needs,
which uses alpha-numeric codes, and is illustrated on the following pages.
Appendix 4B - SunPlus Users - Function Seg ment (alpha-numeric codes)

AF
AFC
AFO
AS
ASP RESI01
ASSECRE01
AST REAS01
AU
AU ACCOU 01
AU T REAS01
DP
DP CH ILD01
DP COM M U 01
DP EDU CA01
DP M IN IS01
DP P H ILA01
DP P U B LI01
DP SAB B A01
DP ST EW A01
DP Y OU T H 01
IS
ISEN GLI01
ISB IOLO01
IST H EOL01
IN
IN CAFET 01
IN FARM 01
IN M OT OR01
DS
N O
N OI
N OIB AF
N OIFAE
N OILAN
N OILIM
N OIOP A
N OIRES
N OIV EH
N OU
N OU B AF
N OU FAE
N OU LAN
N OU LIM
N OU OP A
N OU RES
N OU V EH
PS
P SCM
P SED
P SEP
P SY P
SU
U F
U FN T
U FT F
U FU N
U FIN
ALLOCAT ED FU N D
ALLOCAT ED FU N D - CAP IT AL
ALLOCAT ED FU N D - OP ERAT IN G
ADM IN IST RAT IV E SERV ICES
P residential
Secretariat
T reasurer
ADM IN IST RAT IV E SU P P ORT
Accounting
T reasury
DEP ART M EN T AL SERV ICES
Childrens M inistries
Communication
Education
M inisterial / GM
P hilanthropic
P ublishing
Sabbath School / P M
Stewardship / T rust
Y outh / P ARL / N SO
IN ST RU CT ION AL SERV ICES
English Department
B iology Department
T heology Department
IN DU ST RIAL SERV ICES
Cafeteria
Farm
M otor P ool
DEP ART M EN T AL SU P P ORT
N ON -OP ERAT IN G FU N CT ION
IN V EST M EN T IN P LAN T
Investment in B uildings and Fix tures
Investment in Furnishings and Eq uipment
Investment in Land
Investment in Land Improvements
Investment in Other P lant Assets
Investment in Residences
Investment in V ehicles (if used)
U N EX P EN DED P LAN T CAP IT AL FU N CT ION S
U nex pended for B uildings and Fix tures
U nex pended for Furnishings and Eq uipment
U nex pended for Land
U nex pended for Land Improvements
U nex pended for Other P lant Assets
U nex pended for Residences
U nex pended for V ehicles
P ROGRAM SERV ICES
CH U RCH M IN IST RIES
EDU CAT ION P ROGRAM S
EV AN GELISM P ROGRAM S
Y OU T H P ROGRAM S
SU P P ORT SERV ICES
U N ALLOCAT ED FU N D
U nallocated Fund N on-tithe
U nallocated Fund T ithe
U nallocated Fund U nex pended P lant
U nallocated Fund Invested in P lant
Appendix 4B - SunPlus Users - Restriction Seg ment

Restriction Seg ment (Identifies restriction on financial activ ity and net asset accounts)
[SunP lus does not ask for a restriction code on asset and liability accounts.]
(1 or 2 dig its, as necessary )
0
01
05
07
3
31
35
37
7
75
77
9
U nrestricted (N on-tithe)
U nallocated N on-tithe
Allocated U nrestricted
Capital Allocated
T ithe (Q uasi-restricted)
U nallocated T ithe
Allocated T ithe
Capital Allocated
T emporarily Restricted
Allocated Restricted
Capital Allocated Restricted
P ermanently Restricted
Appendix 4C - Sample Chart of Accounts for Users of Other Software

12.12345.1.123456 Account number consisting of four segments,
with function and object numbers ex pandable as necessary
12.x x x x x .x .x x x x x x Fund (Operating, P lant, Endowment, Annuity, etc.)
x x .12345.x .x x x x x x Function (U nallocated and Committee-Allocated P rograms or Departments)
x x .x x x x x .1.x x x x x x Restriction (T ithe, N on-tithe, and Donor-Restricted)
x x .x x x x x .x .123456 Ob ject (check ing account, account payable, revenue, employee salary, etc.)
T his appendix uses b old italic font to highlight the req uired components of the account structure, and then
illustrates possib le ex panded digits as an ex ample of account numb ering that might b e used. T he ex panded
portion of the Function segment in these account numb ers is illustrated for entities that are req uired to report
activity b y program and supporting service functions.
Detailed Chart of Accounts
Fund Seg ment (Self-b alancing set of accounts separated for manag ement purposes) (2 digits req uired)
1 x O perating Fund(s) (For organiz ations that use fund accounting)
(Req uired for all conferences/missions, and for all colleges and universities.)
10
General Operating
(Fund code 10 will be identified as Conference Operating, College Operating, etc.)
12
Corporation/Association Operating
(Fund code 12 will be used by only those entities that have a separately incorporated legal entity, apart
from an unincorporated operating entity.)
2 x Plant Funds
20
P lant Fund (for entities that use a single undivided plant fund)
24
U nex pended P lant
25
Investment In P lant
27
P roperties U sed by Other Entities
3 x (reserved for future use)
4 x E ndowment Funds (T rue / T erm / Q uasi)
41
T rue Endowments
42
T erm Endowments
49
Q uasi-Endowments
5 x Insurance Fund(s)
6 x D emand Funds
61
Agency and Demand
63
P ooled Investments
65
Revolving Loan Fund
7 x C haritab le G ift Annuities
71
Annuity
8 x C haritab le R emainder T rusts
81
Irrevocable T rusts
82
U nitrusts
88
Revocable T rusts
9 x R etirement Funds
91
Defined B enefit Retirement P lans
92
Defined Contribution Retirement P lans
Function Seg ment (Identifies areas of activ ity or specific purpose)
(minimum 2 digits req uired, ex pandab le as needed)
0 x Undesignated (U nallocated - not yet designated for a specific purpose)
01
Unallocated T ithe
02
Unallocated N on-T ithe
05
U nallocated School Operating

Appendix 4C - Other Software Users - Function Seg ment (continued)
1 x -9 x
D esignated (Allocated - Specific P urposes - Areas of Activity)
1 x Program Services (O perating)

11
C hurch & E vangelistic Programs
111
P astoral and M inisterial P rograms
1111
P astors and B ible W ork ers
1113
M inisterial Interns
1118
M isc. P astoral and M inisterial P rograms
1119
M inisterial Administration
113
Evangelism P rograms
1131
General Evangelism
1132
Child Evangelism
1133
Church P lanting
1134
H ealth Evangelism
1136
Radio, T V , and Satellite Evangelism
1138
M isc. Evangelism
1139
Evangelism Administration
114
Church M inistries
1142
Children's M inistries
1143
Family M inistries and Administration
1144
W omen's M inistries
1146
Sabbath School M inistries and Administration
1147
Stewardship M inistries
1148
M isc. Church M inistries P rograms
1149
Church M inistries Administration
115
Y outh P rograms
1151
P athfinders
1152
T ask Force
1153
Y outh Activities
1154
Y outh Camps
1156
Y outh Congress
1157
Collegiate M inistries
1158
M iscellaneous Y outh P rograms
1159
Y outh Administration
116
Campground and Campmeeting
1162
Campground
1163
Campmeeting
117
Church B uilding and Eq uipment Funding
117 2
Church B uilding Funding
117 4
Church Eq uipment Funding
118
M isc. Church and Evangelistic P rojects
119
Church P rograms Administration
12
E ducation Programs
121
School Operation Funding
1212
Elementary Schools Operation Funding
1214
Secondary Schools Operation Funding
1217
College and U niversity Operation Funding
122
Instructional P rograms
1221
Classroom Instruction
12210
V arious Departments
12229
V arious Departments
1226
Library Operation
123
Instructional Support
1232
Curriculum Development
1237
T eacher T raining

124
1241
1242
1243
1244
125
1251
1253
1254
1256
127
127 2
127 4
127 7
128
128 8
129
129 1
129 6
129 9
Student Services
H ealth Services
Recreation and Entertainment
Registrar's Office
Student Insurance
Student Financial Aid
W orthy Student
W orthy Student - Special
Student Aid and Loan Amortiz ation
W omen's M inistries Scholarship
Education B uilding and Eq uipment Funding
Elementary School Capital Funding
Secondary School Capital Funding
H igher Education Capital Funding
M isc. Education P rojects
M iscellaneous Educational
General Educ Institutional Support (Administration)
Fund-Raising
P lant Operation and M aintenance
General Educational Administration
13
131
133
1331
1334
135
138
139
Pub lishing Programs

Adventist B ook Center
Literature Evangelism P rograms (H H ES/FH ES)
Literature Evangelism M erchandise
Literature Evangelism P ersonnel
P ublishing and P rinting
M isc. P ublishing P rojects
P ublishing Administration
14
144
1442
1443
1444
1445
1447
1449
148
M edical and H ealth Programs

H ealth and T emperance P rograms
H ealth P rograms
T emperance P rograms
T emperance Rallies
H ome and Family Services
Inner City
H ealth and T emperance Administration
M isc. M edical and H ealth P rojects
15
152
1522
1524
1525
1527
1529
153
158
H umanitarian Programs
Community Service P rograms
B etter Living Centers
Community Service Centers
Food Security (ADRA)
Adventist Disaster Response and P reparedness
Community Service Administration
M isc. H umanitarian P rojects
18
18 1
18 3
O ther Programs
ASI
Indirect Support P rograms

18 31
18 34
18 37
18 4
18 5
18 51
18 53
18 6
18 8
18 8 5
18 8 6
18 9
18 9 1
18 9 2
18 9 3
18 9 4
18 9 5
18 9 6
18 9 8
3x
32
325
34
35
36
39
39 3
39 4
39 6
39 7
39 7 1
39 7 2
39 7 3
39 7 4
39 7 5
39 8
39 8 1
39 8 3
39 8 4
39 8 5
39 8 7
39 8 8
39 9
39 9 1
39 9 10
39 9 11
39 9 12
39 9 13
39 9 3
39 9 5
Auditing P rovided For Other Entities

(T o be used for an ISS department that provides services to other entities)
U nion or Conference P ublication
Religious Liberty Emergency
M iscellaneous Appropriations
M iscellaneous T ithe Appropriations
M iscellaneous N on-T ithe Appropriations
Employee Retirement P lan (U se for the plan itself)
M isc. Other P rogram P rojects
M ission P rojects
N ative American Initiative
Other P rograms Administration
Agency Administration
Annuity Administration
Internal Auditing Administration
Communications and P R Administration
Religious Liberty Administration
Revolving Fund Administration
T rust Services Administration
G eneral Supporting Services (O perating)
C onventions & M eetings
General Conference Session
E mploy ee H ospital and H ealth B enefit Programs
E mploy ee D efined B enefit R etirement Plan C ontrib utions
Fund-R aising
G eneral Administration
In-H ouse Operations (Copy-P rint Center, Security, etc.)
Loss Control
Office Operation and M aintenance
Administration Support
T reasury and Accounting
Information Systems and Services
(T o be used by an ISS department that serves only the reporting entity)
H uman Resources
Retirement Office (Liaison with Retirement P lan)
Risk M anagement
M iscellaneous General Supporting Functions
Library
Switchboard
P ayroll Clearing
T ranslation
T ransportation and P urchasing
Grounds and J anitorial
Ex ecutive Administration
P residential
P resident's Office
V ice P resident A
V ice P resident B
V ice P resident C
Secretariat
T reasurer

4x
41
411
4111
4117
412
4121
4123
4125
413
414
415
416
42
421
422
4221
4223
4227
423
424
425
426
428
7x
71
73
75
78
Aux iliary O perations

C onference Aux iliary O perations
H ealth Food
H ealth Food Company
Food Store
Insurance Operations
Accidental Death and Dismemberment
Church Insurance
Survivor B enefit P lan
M oving V an
Conference V ehicle Operations
Airplane Operations
Residence and P arsonage Rental
E ducational Aux iliary O perations
B ook Store
Student H ousing
M en's Dormitory
W omen's Dormitory
M arried Student H ousing
Food Service
Education V ehicle Operations
Laundry
Staff H ousing
Other Aux iliary
C ontingencies (O perating)
Recommended W ork ing Capital
Investments V alue Fluctuation Allocated Fund
C urrency E x change Fluctuation Allocated Fund
Other Assets and Loans
8x
81
Independent O perations
Sub-categories
9x
90
9 01
9 02
9 03
9 04
9 05
9 06
9 07
9 08
91
9 11
9 12
9 13
9 14
9 15
9 16
9 17
9 18
92
9 21
9 29
N on-O perating Functions

Investment in Plant Function
Investment in Land
Investment in Land Improvements
Investment in B uildings and Fix tures
Investment in Residences
Investment in Furnishings and Eq uipment
Investment in V ehicles
Investment in Churches and Schools
Investment in Other P lant Assets
Unex pended Plant C apital Functions
U nex pended for Land
U nex pended for Land Improvements
U nex pended for B uildings and Fix tures
U nex pended for Residences
U nex pended for Furnishings and Eq uipment
U nex pended for V ehicles
U nex pended for Churches and Schools
U nex pended for Other P lant Assets
Pooled Investment Functions
P ooled Investment Activity
Securities Fluctuation: Investments

93
94
95
96
9 62
9 67
97
98
G ift Annuities Functions

E ndowment Functions
Agency Functions
R evolving L oan Fund Functions
Revolving Fund Activity
Sink ing Functions
Irrevocab le T rusts
R evocab le T rusts
Restriction Seg ment (Identifies restriction on financial activ ity and net asset accounts)
(1 digit req uired) (Asset and liability accounts use z ero as a default)
0
1
2
7
9
Assets and L iab ilities

T ithe (Q uasi-restricted)
N on-tithe (U nrestricted)
T emporarily R estricted (Donor Restricted for P rograms or Departments)
Permanently R estricted (Donor Restricted Endowments or Similar)
Ob ject Seg ment (description of the actual account)

(minimum 3 digits req uired, ex pandab le as needed)
[see Section 402.06 for a discussion of how and when to expand the ob ject seg ment]
ASSE TS
1xx
C urrent Assets
10x
101
102
103
104
105
106
107
108
109
11x
111
1111
1112
1113
1114
1115
1116
1117
113
114
115
116
117
118
119
C ash & C ash E q uivalents

Cash on H and [ex pandable]
B ank and Check ing Accounts [ex pandable]
Savings and Interest-bearing Accounts [ex pandable]
T ime Deposits - due in 3 months or less [ex pandable]
M oney M ark et Accounts - due on demand [ex pandable]
Government B ills and B onds - due in 3 months or less [ex pandable]
Commercial P aper Accounts [ex pandable]
Other Cash Eq uivalents
Allowance for Government Currency Restrictions
Investments
General Conference U nitiz ed Funds [ex pandable]
B ond Fund
Emerging M ark ets Fund
Income Fund
International Fund
Investment Fund
Large Cap Eq uity Fund
Small Cap Eq uity Fund
T ime Deposits - terms longer than 3 months [ex pandable]
M utual Funds [ex pandable]
Government B onds - terms longer than 3 months [ex pandable]
Corporate B onds [ex pandable]
Eq uity Securities [ex pandable]
Other Investments
Unrealiz ed Appreciation (D ecline) in Fair V alue
[ex pandable to provide accounts related to each group of instruments, by type, such as unitiz ed
funds, mutual funds, bonds, stock s, etc.]
Appendix 4C - Other Software Users - Ob ject Seg ment (continued)

120
122
13x
R emittances R eceivab le (T ithe and O fferings)

R/R: SDA Organiz ations
Accounts R eceivab le
T he M anual req uires a separate account to be established for each individual debtor, separated into
four basic groups by type of debtor. T his can be done within the general ledger, using ranges of
numbers as follows, or within a subsidiary ledger, using control accounts as follows.
132
A/R: SDA Organiz ations (control account related to a subsidiary ledger)
1321 to 1329 9 9
accounts for individual SDA entities (if no subsidiary ledger is used)
133
A/R: Employees (control account related to a subsidiary ledger)
1331 to 1339 9 9
accounts for individual employees (if no subsidiary ledger is used)
134
A/R: Students (control account related to a subsidiary ledger)
1341 to 1349 9 9
accounts for individual students (if no subsidiary ledger is used)
135
A/R: Customers (control account related to a subsidiary ledger)
1351 to 1359 9 9
accounts for individual customers (if no subsidiary ledger is used)
137
Reserved as a P laceholder for V endor A/P debit balances
138
Reserved for Other Accounts Receivable
139
Allowance for U ncollectible Accounts
14x
Accrued R eceivab les
141
Accrued Interest Receivable
148
Other Accrued Receivables
15x
N otes and L oans R eceivab le (current)
152
N /R: SDA Organiz ations (current)
153
N /R: Employees (current)
158
Other N otes Receivable (current)
159
Allowance for U ncollectible N otes and Loans (current)
16x
Inventories
162
M erchandise Inventory
165
Supplies Inventory
17x
Prepaid E x penses
17 1
P repaid Insurance
17 5
P repaid T ax es
17 8
Other P repaid Ex penses
18x
O ther Assets (current)
18 1
Deposits (current)
18 2
Disposable Assets (current)
18 6
Investments H eld for Others (Asset)
19x
Inter-Fund R eceivab les (current)
19 1
Inter-Fund Accounts Receivable (current)
19 7
Inter-Fund Loans Receivable (current)
2xx
L ong-term Assets
20x
201
202
203
204
205
206
207
208
209
209 2
209 3
209 4
209 5
Plant Assets (cost and accumulated depreciation accounts)

Land
Land Improvements
Residences
V ehicles
Church and School P roperties (title held for local church)
Other P lant Assets
Accumulated Depreciation
Land Improvements
Residences

209 6
209 7
209 8
V ehicles
Other P lant Assets
240
Accounts R eceivab le (long-term)
250
N otes and L oans R eceivab le (long-term)
252
N /R: SDA Organiz ations (long-term) (control account if a subsidiary is used)
2521 to 2529 9 9
accounts for individual SDA entities (if no subsidiary ledger is used)
253
N /R: Employees (long-term) (control account if a subsidiary is used)
2531 to 2539 9 9
accounts for individual employees (if no subsidiary ledger is used)
258
Other N otes and Loans Receivable (long-term)
259
Allowance for Uncollectib le N otes and L oans
280
O ther L ong-term Assets
28 1
Long-term Deposits
28 2
Disposable Assets (long-term)
28 3
Life Insurance Cash Surrender V alue
28 4
U nconditional Irrevocable Agreements
28 5
Intangibles
290
Inter-Fund R eceivab les (long-term)
29 7
Inter-Fund Loans Receivable (long-term)
L IABIL ITIE S
3xx
320
322
33x
C urrent L iab ilities
R emittances Pay ab le (T ithe and O fferings)

R/P : SDA Organiz ations
Accounts Pay ab le
T he M anual req uires a separate account to be established for each individual creditor, using either
the general ledger or a subsidiary ledger.
331
A/P : Creditors and V endors (control account related to a subsidiary ledger)
3311 to 3319 9 9
accounts for individual creditors and vendors (if no subsidiary ledger is used)
332
Reserved for SDA Organiz ations A/R credit balances
333
Reserved for Employee A/R credit balances
334
Reserved for Student A/R credit balances
335
Reserved for Customer A/R credit balances
338
Reserved for Other Accounts P ayable
339
Reserved for B ank Overdraft balance
34x
Accrued Pay ab les
341
Accrued Interest P ayable
343
Accrued P ayroll
345
Accrued P ayroll T ax es
348
Other Accrued P ayables
35x
352
N /P : SDA Organiz ations (current)
353
N /P : Employees (current)
358
Other N otes and Loans P ayable (current)
36x
O ffering Funds and Agency Accounts
361
Offering Funds Remittance Clearing [ex pandable]
T he M anual req uires the system to be able to identify and report beginning balance, receipts,
disbursements, and ending balance for each church offering fund. T o do that, the software might
establish a suitable range of numbers between 3611 and 3619 9 9 .
363
Conference and Institution Agency Accounts [ex pandable]
Similar to accounts payable, the M anual req uires a separate account for each provider or depositor
of agency funds. T o do that, the software might establish a suitable range of numbers between 3631
and 3639 9 9 .

364
37x
37 1
37 2
37 3
38x
38 1
38 6
39x
39 1
39 7
Student B ank [ex pandable]

Similar to receivables from students, the M anual req uires a separate account for each student bank
account. T o do that, the software might establish a suitable range of numbers between 3641 and
3649 9 9 .
Other Agency Accounts [ex pandable]
For other agency accounts also, the M anual req uires a separate account for each provider or
depositor.
D eferred R evenue
Deferred Operating Income
Deferred Operating Donations
Deferred Capital Donations
O ther C urrent L iab ilities
Deposits (current)
Investments H eld for Others (Liability)
Inter-Fund Accounts P ayable (current)
Inter-Fund Loans P ayable (current)
4xx
L ong-term L iab ilities
368
44x
L eases Pay ab le
441
Capital Leases P ayable
45x
N otes and L oans Pay ab le (long-term)
452
N /P : SDA Organiz ations (long-term) (control account if a subsidiary is used)
4521 to 4529 9 9
(accounts for individual SDA entities if no subsidiary ledger is used)
453
N /P : Employees (long-term)
458
Other N otes and Loans P ayable (long-term)
48x
O ther L ong-term L iab ilities
48 1
Deposits (long-term)
48 4
P resent V alue Liability Split-Interest Agreements
48 5
Liabilities to Residual B eneficiaries Split-Interest Agreements
49x
Inter-Fund Pay ab les (long-term)
49 7
Inter-Fund Loans P ayable (long-term)
N E T ASSE TS
5xx
500
51x
519
55x
551
556
59x
59 9
N et Assets
N et Assets
P rior Y ear Adjustment
Principal C orpus
Revocable T rust Assets Received
Revocable T rust Distributions
Suspense
Suspense - U sed only for importing data

RE V E N UE
6 x x -7 x x
R evenue and Increases
60x
601
61x
611
612
616
617
619
620
63x
631
632
633
634
635
638
65x
651
654
657
658
66x
666
668
67x
67 1
67 2
67 3
67 31
67 32
67 33
67 4
67 5
67 6
67 7
67 8
N et Sales (including departmental sales and cost of goods sold)

Sales
[ex pandable to provide individual accounts by sales product line]
Cost of Goods Sold
[ex pandable to match sales detail by product line]
T ithe (including gross, percentages, and net)
Gross T ithe - Local Churches
Gross T ithe - Direct
T ithe P ercentages From Lower Denominational Entities
T ithe P ercentages T o H igher Denominational Entities
T ithe - N on-tithe Ex change
Academic T uition
N on-tithe O fferings and D onations
W orld Offerings Received
Division Offerings Received
U nion Offerings Received
Conference Offerings Received
Local Church Offerings Received
N on-tithe Donations Received
Appropriations and Sub sidies R eceived from SD A O rganiz ations
T ithe Operating Appropriations Received
N on-tithe Operating Appropriations Received
Capital Appropriations Received
Other Appropriation and Subsidies Received
Sub sidies and G rants R eceived from N on-SD A O rganiz ations
Government Appropriations Received
Other Appropriations Received from non-SDA Organiz ations
D irect O perating Income
Services Income
Incidental Department Sales
Fees Charged to Individuals
School Fees (other than tuition)
Campmeeting Fees
Y outh Camp Fees
Cost-sharing Charged to Church Schools
Finance Charge Income
Shipping and H andling Income
Rent Income
Other Direct Operating Income
71x
711
712
715
73x
7 31
7 32
7 35
7 36
7 37
Investment Income
Investment E arnings [ex pandable]
R ealiz ed G ain on Sale of Investments
Unrealiz ed G ain in Fair V alue of Investments
Irrevocab le Split-Interest Agreements Additions
N ew Annuity Gift P ortion
Annuity Adjustment from P resent V alue
N ew Split-Interest Agreements
Additions to Split-Interest Agreements
Split Interest Agreement Adjustment from P resent V alue
603

74x
7 41
N ew Endowments
7 45
Additions to Endowments
75x
C urrency Fluctuation G ains
7 51
General Currency Fluctuation Gains
7 52
Operating Appropriation Currency Fluctuation Gains
7 55
Capital Appropriation Currency Fluctuation Gains
76x
Additions to Unex pended Plant Assets
7 61
Insurance P roceeds: P roperty Loss
7 62
P roceeds from Sale of P lant Assets
7 63
Donations for P lant Asset Acq uisition
7 68
Other Additions to U nex pended P lant Assets
77x
Additions to Investment in Plant Assets
772
Donated P lant Assets
773
V alue of P lant Assets P urchased
774
Church and School P roperties Added
776
Loan P rincipal Reductions
778
Other Additions to Investment in P lant Assets
78x
O ther Income
781
R etirement Plan C ontrib ution Income
7 8 111 to 7 8 119 9 9
DB P lan - T ithe-based Contribution Revenue, by entity
7 8 121 to 7 8 129 9 9
DB P lan - P ayroll-based Contribution Revenue, by entity
7 8 131 to 7 8 139 9 9
DB P lan - Contributions to Cover Retirement (Severance) Allowances
7 8 141 to 7 8 149 9 9
DB P lan - Contributions for Other T ypes of B enefits
7 8 15
DC P lan - Employer B asic Contribution Revenue
7 8 16
DC P lan - Employer M atching Contribution Revenue
7 8 17
DC P lan - Employee V oluntary Contribution Revenue
T he M anual req uires contribution revenue to be recorded by type, and for defined benefit plans,
also by participating employer. Objects 7 8 11, 7 8 12, 7 8 13, and 7 8 14 might be ex panded to 5 or
6 digits, based on how many participating employers there were.
782
Gain on Sale of Other Assets
785
787
Donated Services
788
M iscellaneous Other Income
790
R estricted Income R eleased
E X PE N DITURE S
8xx
E x penses and D eductions
80x
8 01
8 03
8 05
8 07
8 08
81x
811
8 111
8 112
8 113
8 114
8 115
Advertising and Selling E x penses

Sales Commissions
B ad Debts Ex pense
Shipping and H andling Ex pense
Advertising and P romotion
Other Advertising and Selling Ex penses
E mploy ee R elated E x penses
B asic Salary and W age Ex pense
H ousing Allowance
Area T ravel and T elephone Allowance
B onuses, H oliday Gift, Farewell Gift
Retirement (Severance) Allowance

812
8 121
8 122
8 123
8 124
8 13
8 131
8 132
8 133
8 14
8 15
8 151
8 152
8 153
8 154
8 16
8 17
8 18
8 19
82x
8 22
8 23
8 25
8 29
83x
8 31
8 34
8 37
8 38
84x
8 41
8 42
8 43
850
86x
8 64
8 67
87x
871
872
875
876
878
88x
881
882
884
887
888
89x
893
894
896
897
898
C ontrib utions M ade T o R etirement Plans

T ithe P ercentage Contributions T o Defined B enefit P lans, whether plan is active or froz en)
P ayroll-based Contributions to Defined B enefit P lans, whether the plan is active or froz en)
Employer B asic Contributions to Defined Contribution P lans
Employer M atching Contributions to Defined Contribution P lans
Employee M oving Ex penses
M oving Allowance
M oving Reimbursement
Direct M oving Ex pense
Dependent Scholarship Ex penses
Employee Insurance Ex pense
Accident Insurance
Survivor Insurance
Long-term Disability Insurance
W ork ers Compensation Insurance
H ealth Care Ex penses
Employee Related T ax es
Other Employee Related Ex penses
Employee Related Returns
T ravel E x penses
Employee Regular T ravel
Employee Special T ravel
N on-employee T ravel
Employee T ravel Ex pense Returns
Appropriations M ade to SD A O rganiz ations
T ithe Operating Appropriations M ade
N on-tithe Operating Appropriations M ade
Capital Appropriations M ade
Student G rants and Scholarships
Scholarships Charged to Donor-restricted or to Committee-allocated Funds
Scholarships Charged to Endowment Income Funds
Scholarships Charged to U ndesignated Resources
O ther Appropriations M ade
Program Specific E x penses
P athfinder P rograms
Y outh Camp P rograms
Administrative E x pense
Auditing Ex penses
Committees and M eetings Ex penses
Legal Ex pense
P ublic Relations
Other Administrative Ex pense
O ffice E x penses
Office Supplies
P ostage and Shipping
P rinting and Copying
T elecommunications and Related
Other Office Ex penses
G eneral E x penses
Insurance, General and Liability
Finance Charge Ex pense
Interest Ex pense
Other General Ex penses

90x
9 01
9 011
9 012
9 013
9 02
9 022
9 023
9 025
9 03
9 032
9 033
9 034
9 035
9 036
9 037
9 038
9 04
9 05
9 06
9 07
9 07 1
9 07 2
9 08
9 08 4
9 08 5
91x
9 11
912
915
93x
9 31
9 32
9 35
9 37
94x
9 41
95x
9 51
9 52
9 55
96x
9 62
9 64
9 68
97x
976
977
978
98x
Plant O peration and M aintenance

Rental Ex pense
Land Rent
B uilding Rent
Eq uipment Rent
M aintenance and Repair
Land Improvement Repairs
B uilding Repairs
Eq uipment and V ehicle Repairs
Depreciation Ex pense
Land Improvements
Residences
V ehicles
Other P lant Assets
P roperty T ax es
P roperty Insurance (other than liability coverage)
V ehicle Ex pense
U tilities
Electricity - Gas - Fuel
W ater - Sewer
Other P lant Operation Ex penses
Grounds-k eeping Ex pense
J anitorial and Custodial Ex pense
Investment D eductions
Investment Ex pense
R ealiz ed L oss on Sale of Investments
Unrealiz ed L oss in Fair V alue of Investments
Irrevocab le Split-Interest Agreements D eductions
Annuity Distributions
Split-Interest Agreements Adjustment to P resent V alue
P ayments to Income B eneficiaries
P ayments to Residual B eneficiaries
E ndowment D eductions
Endowment Distributions
C urrency Fluctuation L osses
General Currency Fluctuation Losses
Operating Appropriation Currency Fluctuation Losses
Capital Appropriation Currency Fluctuation Losses
D eductions from Unex pended Plant Assets
Acq uisition P ayments
M ortgage Loan P rincipal P ayments
Other Deductions from U nex pended P lant Assets
D eductions from Investment in Plant Assets
N ew Loans Obtained
N et V alue of P lant Assets Sold
Other Deductions from Investment in P lant Assets
O ther E x penses

981
R etirement Plan B enefit Pay ments
9 8 111 to 9 8 119 9 9
DB P lan - B asic Retirement P ension, by entity
9 8 121 to 9 8 129 9 9
DB P lan - Retirement Allowance (Severance B enefit), by entity
9 8 131 to 9 8 139 9 9
DB P lan - H ealth Care - Reimbursed Services, by entity
9 8 141 to 9 8 149 9 9
DB P lan - H ealth Care - Reimbursed P remiums (M edicare), by entity
9 8 151 to 9 8 159 9 9
DB P lan - H ealth Care - Supplemental (in lieu of reimbursed services)
9 8 161 to 9 8 169 9 9
DB P lan - Death or Funeral B enefit, by entity
9 8 17 1 to 9 8 17 9 9 9
DB P lan - Dependent T uition Assistance (Scholarship), by entity
9 8 18 1 to 9 8 18 9 9 9
DB P lan - Other M iscellaneous B enefits, by entity
9 8 19
DC P lan - Distribution of P articipant Account B alance
T he M anual req uires benefit payments to be recorded by type of benefit, and for defined benefit
plans, also by territory of each participating employer. Objects 9 8 11, 9 8 12, 9 8 13, 9 8 14, 9 8 15,
9 8 16, 9 8 17 , and 9 8 18 might be ex panded to 5 or 6 digits, based on how many participating
employers there were.
982
Loss on Sale of Other Assets
988
M iscellaneous Other Ex penses
TRAN SFE RS
99x
991
992
995
996
997
998
T ransfers
Distributed Overhead
Internal T ithe Ex change
T ransfers Sent T o Other Functions [ex pandable]
T ransfers Received From Other Functions [ex pandable]
T ransfers B etween Functions: T he M anual req uires the system to identify and accumulate transfers
received apart from transfers paid out, for each inter-function transfer account. Objects 9 9 5 and 9 9 6
could be ex panded to 4, 5, or 6 digits in a number of ways. T he M anual recommends that they be
ex panded to 6 digits, with the ex tra 3 digits being the function code for the other function involved in
the transaction.
T ransfers Sent T o Other Funds [ex pandable]
T ransfers Received From Other Funds [ex pandable]
T ransfers B etween Funds: T he M anual req uires the system to identify and accumulate transfers
received apart from transfers paid out, for each inter-fund transfer account. Objects 9 9 7 and 9 9 8
could be ex panded to 4 or 5 digits in a number of ways. T he M anual recommends that they be
ex panded to 5 digits, with the ex tra 2 digits being the fund code for the other fund involved in the
transaction.

Chapter 4 Account Structure

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Chapter 4 Account Structure

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Chapter 4 - The Account Structure

Section 401 - The Goal - Required Financial Reports

General-use Financial Reports

Section 402 - Account Structure Definitions

Rationale for Structure

Section 403 - Account Structure Detail

Appendix 4A - Framework for Required Account Structure

SDA Accounting Manual - October 2008

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Section 401 - The Goal - Required Financial Reports

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

be: Object; Fund; Function; Restriction.

Function; minimum of 2 digits, ex pandable as necessary; numbered in seq uence to group

Ob ject; minimum of 3 digits, ex pandable as necessary; identifying the specific account.

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4A - Framework for Required Account Structure

Operating Fund(s) (For organiz ations that use fund accounting)

Undesig nated (U nallocated - not yet designated for a Specific P urpose)

Desig nated (Allocated - Specific P urposes - Areas of Activity)

Prog ram Serv ices (Operating )

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4A - Framework for Required Account Structure (continued)

Current L iab ilities

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4A - Framework for Required Account Structure (continued)

L ong -term L iab ilities

Rev enue and Increases

N et Sales (including gross sales and cost of goods sold)

E xpenses and Deductions

Adv ertising and Selling E xpenses

Chapter 4 - The Account Structure

Inv estment Deductions

SDA Accounting Manual - October 2008

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - Account Structure for Users of SunPlus Software

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

Accounts Receiv ab le (long -term)

Current L iab ilities

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

Rev enue and Increases

Chapter 4 - The Account Structure

SDA Accounting Manual - October 2008

Appendix 4B - SunPlus Users - Ob ject Seg ment (continued)

E xpenses and Deductions